"Can the objection (_a_) that there is not any proper foundation for any interrogations? (_b_) that an interrogatory is too broad? (_c_) that an interrogatory relates to a matter in which the plaintiff has no interest or concern, as, for instance, to a subject not within the tax laws--can such objections be taken by way of special plea if we prefer that mode? "The opinion or advice on the first and second questions is more emergent--the others can be dealt with later." CHARLES O'CONOR TO TILDEN "_Monday, Mar. 24, 1879._ "DEAR SIR,--I have your note requesting me to examine some questions touching a bill of discovery. No papers accompanied it except the original complaint and a copy of the bill. "This controversy has been some time in the courts. The law case is at issue, and arguments and a judgment have been had in it. The nature and merits of the law case should be understood by any one who would venture to advise in the equity case. "It is true that I could investigate all this matter from the beginning without aid from any one; but, considering that you have had counsel in the law case, it seems to me that a statement from them, with points referring to statutes and authorities, might be put into my hands with advantage. As this might facilitate my researches, it would expedite my conclusion and you indicate a desire for speed. "Yrs. respy., "CH. O'CONOR." TILDEN TO O'CONOR "NEW YORK, _March 25th, 1879_. "TO CHARLES O'CONOR. "MY DEAR SIR,--The action of the United States in the income tax case is a common-law action. The complaint has been sent to you. "The substance of the plea is that the defendant had been assessed by the proper officers of the United States. The tax and penalties fixed and the amount collected by the government. A copy of the plea will be sent to you, but the above is the substance of it. "The question argued before Judge Blatchford in the district court was on the point raised by the defendant that the action of the government officers was quasi judicial, and their determination conclusive and exclusive. "The points of the defendant are sent herewith. "In this state of things the District Attorney proposes to file a bill of discovery to obtain the facts which shall establish the right of action. "It is understood that the District Attorney desires, if possible, to have the judgment of the Supreme Court on the main question. But that purpose may, perhaps, be regarded as confidential. "The advance sheets of the bill of discovery intended to be filed, which had been informally furnished to one of the defendant's counsel, have also been sent you.